Angel Corporation reported pretax book income of $1,022,000. During the current year, the net reserve for warranties increased by $28,300. In addition, tax depreciation exceeded book depreciation by $105,500. Finally, Angel subtracted a dividends received deduction of $29,400 in computing its current year taxable income. Angel's hypothetical tax expense in its reconciliation of its income tax expense is: Multiple Choice $214,620. $208,677 $198,408. $192,465